Direction of investments in fixed assets. What is fixed capital investment: types, pros and cons, how to attract. Factors influencing the return on investment

What is the volume of capital investments and what fixed assets are included in fixed capital? How is capital stock statistics kept? Where to get help in attracting direct foreign investors?

The successful development of any enterprise, whether it is a large oil production complex or a coffee shop for 10 people, depends on competent financial investments in the company's fixed assets. To get the maximum profit tomorrow, you need to take care of it today.

Achieving this goal is realized through investments in fixed assets. About what such investments are and how to make them competently, I, Denis Kuderin, an investment expert, will tell in a new publication.

At the end of the article, you will find an overview of professional companies that will help you invest profitably, plus tips on attracting investors.

Let's start, dear friends!

1. What is fixed capital investment

Each enterprise has fixed assets, represented by intangible and tangible assets. This includes the company's working capital, profits, real estate and movable property, licenses, patents, shares, and other resources. This is the main capital.

Investments in the main funds are aimed at the development of the enterprise, its modernization, strengthening its position in the market, expanding the spheres of influence. The more funds are attracted to fixed capital, the more prospects the company has.

With these funds, the organization acquires modern equipment, builds new facilities, expands the staff, attracts profitable business partners.

(IOC) - investments aimed at the acquisition, creation and expansion of the company's fixed assets. Investments in fixed capital increase the initial value of the company's assets. The long-term goal of such investments is the stable development of a particular economic entity.

Since 2001, investments in fixed assets in Russia have been accounted for without value added tax. Rosstat is responsible for accounting for such investments. The website of this organization presents the volume of investments in the Russian economy for certain periods.

PKIs make up the bulk of the total investment of any commercial organization. True, the amount of investment is not constant and depends on the needs and capabilities of a single enterprise.

Fixed assets are the means of production. They are used for many production cycles, gradually wearing out and becoming unusable. This is another reason why funds require investment and renewal.

The fixed assets of enterprises include:

  • machinery and equipment;
  • transport;
  • devices, tools;
  • structures and buildings;
  • land.

Funds not only bring profit to their owners, but also form part of the national wealth of the country, since the welfare of citizens depends on the status of individual economic entities.

The more successfully companies develop, the more jobs appear, the more resources are developed, the more quality goods per capita. In the end, the gross national product increases.

Enterprises themselves choose directions and instruments for investment in fixed assets. The needs and needs of organizations are different, but there are general trends for all economic entities.

Experts identify 4 main areas for funding:

  1. Long-term in the expansion of production, capital construction, construction of new production facilities.
  2. Short term investment in production assets and projects that are completed before the end of the financial year.
  3. Investments in securities (stocks, bonds, promissory notes) and loans (the creditor is the company).
  4. Contributions to intangible assets - patents, licenses, scientific and technological developments.

The main objectives of the investment are to increase commercial efficiency and increase profits. If the investment pays off and the company reaches new levels economic development, which means that the investment policy of the company was organized competently, you can continue to conquer new frontiers.

Attracting funds for investment, companies use their own working capital, third-party assets, loans, material assistance from investors.

Volume of capital investments- an indicator that in monetary terms characterizes the amount of costs for the reproduction and increase in fixed assets.

The following factors influence the return on investment:

  • quality and competitiveness finished products;
  • rational use of production capacities of the enterprise;
  • competent sale of goods and services (marketing, advertising, pricing policy);
  • economical use of financial and labor reserves of the company;
  • professional implementation investment projects.

Investment in fixed capital is carried out not only by private commercial companies, but also by the state. In this case, we are talking about the development of specific sectors of the economy. Investments at the federal level pay off in years, and sometimes decades.

Read additional material on investment topics - "".

2. What are the sources of investment in fixed capital - 3 main sources

Where to get money for investment? There are 3 main sources of assets for fixed capital investments.

Let's consider each of them in detail.

Source 1.

No own funds for the development of fixed assets? We attract third-party sources - the state, shareholders, equity holders, co-owners, direct foreign investors interested in promising investments.

Of course, no one will give money just like that. Even charitable foundations invest only in those industries that in one way or another affect their interests. The state also subsidizes such enterprises that affect the overall economic situation in the country.

Example

Federal structures finance enterprises that produce scarce, socially or strategically significant products. For example, they support companies producing Russian analogues of foreign drugs.

Loans are given to enterprises developing economically lagging regions and regions - Far East, Western Siberia, Crimea.

After the imposition of sanctions in 14-15 years, the share of foreign investment in the Russian economy decreased by 70%. But some of the largest international corporations continue to invest in financially promising industries. These are mainly raw materials and processing enterprises.

Source 2. Own funds

It is the main source of funding for stable and successful companies. These include net profit and depreciation charges. The money that is not spent on employee salaries, taxes, production maintenance and other current needs is invested in fixed capital.

Simply saving money in bank accounts means losing it. Under market conditions, enterprises cannot afford to simply accumulate funds without putting them into circulation. This economic suicide is a sure way to bankruptcy and ruin.

Equity also includes free money. statutory fund, insurance indemnities, assets received from the sale of the company's shares.

Source 3. Borrowed funds

If the first two sources are not enough, we take loans. Banks are willing to give stable companies large loans to expand their business. There are specific loan options - for example, leasing. Equipment and expensive equipment are rented with the condition of further redemption of the property.

In addition to banks, loans are issued by the state, other enterprises, foreign companies, private investors.

To understand what the sources of funding are, the table will help:

Additional information on the principles of competent distribution of investments is in the article "".

3. How to make a capital investment - 5 main steps

Before investing in fixed assets, decide on the long-term goal of such investments. Think over a strategy, calculate the preliminary profitability, evaluate the financial capabilities of the company.

Investment activity is painstaking work, the results of which often cannot be predicted in advance. The business of the investor is to foresee all the risks, fit into the budget, and correctly distribute cash flows.

Consider the main stages of capital investments.

Stage 1. Determining the volume of investments in fixed assets

We consider how much money is needed and for how long. Money loves an account, and investment capital in particular.

Large enterprises have financial departments that deal with economic calculations. They will determine the amount of capital investment and at the same time evaluate the return on investment. If there is no such department, it is worth attracting professional consultants from a reliable specialized organization.

Stage 2. Valuation of fixed assets

Accounting documents will help evaluate fixed assets and special technologies owned by professionals.

Data

Every year, the total volume of investments in fixed capital in Russia increases by 1-3%, but according to experts, inflationary processes in the economy partly affect the growth. Many enterprises have a shortage of funds for the development of fixed assets.

Regional leaders in terms of investments in fixed capital - Central District, the Urals and the Volga region.

Stage 3. Drawing up an investment plan

An investment plan is not an abstraction, but a very specific document, broken down into points and tied to specific deadlines. Instruments and directions of investments depend on the specifics of the company and economic feasibility.

The plan must specify the following parameters:

  • the ultimate goal of the investment;
  • monetary value of investment assets;
  • terms of project execution (implementation schedule);
  • payback period of investments;
  • estimated income.

The development of the plan is the work of professional specialists.

Stage 4. Fixed capital financing

We invest in fixed capital according to the approved plan. In each organization, either a specially formed department or invited specialists are responsible for investment projects. The manager should take control of the final decisions on the project and the distribution of job responsibilities.

Stage 5. Maintaining statistical accounting of fixed capital

Professional accounting of funds is the basis of success. Direct fixed capital investment requires the investor to be directly involved in the process.

This is not buying stocks, bonds, or investing in gold and. It is impossible to invest assets and forget about them for several months or years.

It is necessary to constantly monitor the implementation of the investment project and check how things are going on the ground. For example, if a new workshop is being built, you need to ensure that contractors purchase quality materials and don't steal money.

In the process of execution, the responsible person no longer works with assets, but with living people. The fate of the fixed capital of the company will depend on the rational distribution of responsibilities and competent control.

4. Where to get help with capital investments - an overview of the TOP-3 brokerage companies

Representatives of small and medium-sized businesses, as well as start-up entrepreneurs, often use the services of professional intermediaries to achieve their investment goals.

We present an overview of the three most reliable brokerage companies in the Russian Federation that will help you manage your money profitably and invest it in the most promising financial instruments.

1) Opening Broker

The company was founded in 1995. The total number of clients at the time of this writing is 95,000. Last year, the total volume of the broker's operations on the Moscow Exchange exceeded 14 trillion rubles. Otkritie Broker is confidently leading in terms of the growth of new clients among Russian companies. The company has a huge number of professional awards, prizes, medals and diplomas.

Clients have access to all the most effective modern investment instruments - investments in their own business under the Otkritie partner program, opening a brokerage account and buying and selling securities, assistance in managing the company's fixed capital. Specialists will help to form an investment portfolio, teach beginners the basic skills of profitable investment.

2) BM Invest

The company was founded by private investors who have been multiplying their personal funds since 2006. As you can see, they did it very successfully, as they eventually managed to open their own investment company.

The priority direction of activity of BM Invest is professional help in the development of small and medium businesses. The company attracts investments from clients, and also issues loans for the development of commercial projects. The organization operates under the supervision of the Central Bank. All investments of the company are insured.

3) RICOM TRUST

The company was founded in 1994 and is one of the twenty largest investment companies in terms of the number of active clients. Own capital of "RICOM-TRUST" - more than 1 billion rubles. The amount of assets under management of the company is 3.5 billion. The company operates in the Moscow region and in 10 other regions of the Russian Federation.

Specialists will help enterprises and private traders to increase their fixed capital by investing in the most reliable and profitable destinations– securities (including shares of the largest American companies), currency, gold and other precious metals.

5. How to attract investment in fixed capital - 5 useful tips

Attracting investment in business is an art. To achieve success, it is not enough to understand the economy, you also need to be a psychologist, marketer and negotiator. In order for an investor to be interested in your project, he needs to be captivated.

Tip 1. Use the advice of brokerage companies

Work through intermediaries. Dozens of professional exchanges, brokerage firms and companies specializing in attracting investments operate online and offline today.

You only need to become a client of such a firm and submit for public consideration ready business plan. Intermediaries will help you find an investor using their database. Help, of course, is not free, but the reward in case of success will pay off many times over.

Tip 2. Develop a smart business plan

A professional business plan disciplines the project manager himself and attracts potential investors. Contributors should clearly see what your business goals are and how to achieve them. If you attach a feasibility study compiled by specialists to the plan, the result will be even more evident.

Tip 3. Offer special conditions to investors

People with big money need guarantees and prospects. And they are also attracted by the special conditions that you provide them. Sometimes it is a share in the profits of the enterprise or registration of the investor as a co-owner of the company.

Investments in fixed capital are investments of third-party individuals (legal) persons, companies or the state in a business with the aim of making a profit in the future

If an entrepreneur has conceived the opening (development of a new direction) of a business, but does not have the amount of money necessary for this, investors come to the rescue. Today, investments are a real opportunity for some to start their own business, and for others - to lay the foundation for high incomes in the future. Investments in fixed capital are investments based on the prospect of making a profit. In this case, the investor can be not only an individual, but also entity and even the state.

Today, it is these investments that prevail in the Russian economy and are the most profitable, since they ensure the production wealth(See Fig.1)


*Based on 2012 statistics.

To better understand the term, let's define related concepts:

  • Capital. It is primary and secondary. It implies any means involved in the "life activity" of the company (monetary / non-monetary, tangible / intangible). For example, in the production of printed products, capital is not only money for the purchase of paper, Supplies, but also for printing presses, equipment, premises, salaries of employees, etc.

The term "working capital" means capital that pays off in one cycle (turnover). For printed leaflets, these are prices for paper, paint, labor of workers, etc. - all these costs are the cost price finished product.

The concept of "fixed capital" is more global. This is also an investment, but extended over time. They are also included in the price of the final product, only not completely, but partially, and are called depreciation. In our example, this printing press, other equipment, furniture, etc.

  • Investment- investment of capital with the aim of making a profit. The search for investors by a needy company is called "franchising".

That is, investment in fixed capital in its own words can be described as mutually beneficial financial support for business.

How do investors feel in a crisis?

After 2012, analysts note a drop in investment in fixed assets. The main reasons are the aggravated crisis and increased financial risks, the lack of a competent economic strategy on the part of the state, fluctuations in the exchange rate of the national currency and geopolitical tensions (see Fig. 2).

For example, according to Rosstat data published on the gazeta.ru website, throughout 2014 there was a steady decline in investment indicators: in April by 2.7%, in March by 4.3%, in February by 3.5%, in January — by 7%. That is, from January to May 2014, the indicator is 3.8% worse than last year.

However, not all practitioners agree with such statistics. In particular, V. Mironov, director of the HSE Development Center Institute, calls it an “investment fiction” and says that with positive GDP growth negative values it can not be:

"... in the first four months of the year, GDP grew by 0.9%, and investments should not be negative."

And although the reasons for the delay in the investment process are more psychological than economic, in the near future investors will continue to hold onto finances, “freezing” them in their accounts or withdrawing them abroad. This suggests that today it is much more difficult for businesses to convince investors to invest in the development of production, but all countries experience such periods. In the same 2014, RBC analysts predicted the beginning of a revival of investment activity in 2016, so the future should be looked at with optimism.

How to interest an investor?

There are many business ideas, but few people willing to risk money, so entrepreneurs have to work hard to find worthy business partners. In order to understand how to successfully conduct franchising, we will analyze what determines the adoption of a positive decision on investing money by investors and what nuances should be taken into account when building mutually beneficial relationships with them:

  1. Drawing up an investment agreement.

    This document spells out the nuances of partnerships: the object of the contract, the timing of its execution, the responsibility of both parties, etc. Any businessman who attracts third-party funds must also take care of his own interests, therefore it is recommended to specify in the contract on what conditions you agree to invest, as well as the procedure for closing it, so that in the future there will be no disagreements on the interpretation of disputed provisions.

  2. Having a business plan.

    Some entrepreneurs mistakenly believe that if they already have a working business, then they should not be at a loss to compile it. In fact, all investors are well aware of the degree of their risk (100% if the enterprise is unprofitable), so they want to see how their investments will “perform”. For them, a well-written business plan is a strong argument in favor of allocating funds.

Summary

Mutually beneficial cooperation with investors requires three main components: a well-thought-out business plan, transparent conditions for investing money and profit distribution for both parties, and agreed steps for the period of the contract expiration.

Features of the current moment

What lines of business are most attractive to investors? federal Service State statistics in 2015 summed up the results of the study for 2014, which showed which areas are most attractive for investing in fixed assets:

  • Transport and communications - 22.9% of the total investment
  • Provision of services, including in the field of sports, recreation, culture, entertainment - 17.5%
  • Mining - 16%
  • Manufacturing - 14.9%

So, the following positions are “leading”: modernization of equipment, automation production processes, saving energy resources, environmental protection measures and reducing the cost of production. Based on the statistics obtained, it is precisely these sections that will “suffer” in the future if there is a lack of investment.

As for the factors that limit investment activity, their rating looks like this:

  1. Lack of own financial resources
  2. Uncertain economic situation in Russia
  3. Investment risks
  4. High rates of commercial loans
  5. Insufficient demand for products
  6. Complicated procedure for obtaining loans for the implementation of projects
  7. Small profitability of investment in fixed assets
  8. Imperfection of the legal framework regulating investment processes
  9. Unsatisfactory state of production

Thus, today our state faces difficult tasks to create a favorable investment climate, including for foreign capital, on the one hand, and to introduce measures to equalize the domestic economic situation, on the other. Due to this, it is possible to increase the interest of investors in developing business in Russia.

09Apr

We invest in the fixed capital of the enterprise

In order for your company to develop and increase economic performance, it is necessary to constantly. This helps to change equipment in time, modernize production or release a new product line.

The most interesting and profitable plan for the development of the company is an investment in the fixed capital of the enterprise. The latter includes the assets of the enterprise: buildings, equipment, and some experts also include personnel. are able to efficiently manage the company's processes and offer new ideas.

By investing in fixed capital, you thereby increase the quality of the services offered and increase the demand for your products. Such investments allow the company to increase its volume in the market and contribute to the acquisition of the status of a leader in the production of a particular product.

If you, as a manager, do not invest in equity firm, it will not last long or will occupy the last places in the market. Another thing is the volume of these investments, it depends on the size of the enterprise and the funds of the owner.

It is important to note that the concept of investing in fixed assets also exists at the level of the whole state. In this case, budget funds are distributed between the construction of large facilities (stadiums, sports complexes, medical institutions) and the implementation of international events (all kinds of world championships). The payback period for such investments can take several decades.

Directions for investments

Before you start investing, you must decide which part of the capital stock is better to sponsor. The further productivity of the company's affairs and the inflow of funds depend on this.

There are four main areas of investment, one of which can be chosen by the owner of the enterprise:

  • in fixed capital for a long period– investing in the construction of new facilities (buildings, production facilities, warehouses). This process takes several years, after which the first net profit will be credited to the company's account;
  • Investments in short-term programs that will bring income before the end of the reporting period. For example, you can supply small new equipment, thanks to which you can mechanize certain types of production. Payback this direction fast enough, but the income is small, in contrast to the volumes with real investments;
  • Issuing securities or issuing loans to third parties. By issuing shares, you can raise the reputation and status of the company, attract new investors and set a new pace for the development of your company. Making loans at a low interest rate will allow you to get additional funds and reuse them in circulation. Most importantly, choose your borrowers wisely. this species investment did not bring losses to the company;
  • Issuance of various work permits: licenses, certificates, patents. Such investments allow you to further increase the value of your product and increase customer confidence in the reliability of the company.

Which area to choose

There are certain statistics that reflect the level of fixed capital in different areas of life.

Investors are most often interested in the following areas:

  • Construction of new complexes (residential, retail, office, sports);
  • cultural events;
  • Agro-industrial production;
  • Private provision of public services;
  • Hunting and timber industry, fisheries;
  • banking sector;
  • Resellers;
  • Private educational institutions;
  • Tourism and restaurant chains;
  • Medical complexes;
  • Transport and delivery;
  • Equipment repair.

Specific objects of spending

When making capital investments in development, an entrepreneur, first of all, should think about what exactly he will finance, which production facilities to replace with new ones.

Investments in fixed assets include the following areas that guarantee a high payback:

  • Education employees- getting them skills in accounting, the art of asset management, personal growth courses, seminars to increase their own sales;
  • Increasing the staff and the formation of additional branches;
  • Conducting research – car crash tests, customer surveys, pilot projects;
  • Repair of existing equipment to increase its functionality and improve quality characteristics;
  • Purchase of new vehicles to increase the volume of cargo transportation or the number of passengers;
  • Purchasing new tools high quality and long service life;
  • new production building to increase sales;
  • for the construction of additional buildings or farming.

Factors influencing the return on investment

It happens that an entrepreneur has invested money, but for some reason the income from investments does not come, or the rate of its growth is so small that the business owner doubts their expediency.

When investing in fixed assets, it must be taken into account that this process is affected by many factors that together can affect the result in a variety of ways.

It is important to consider the following points:

  • Competitive advantages of the released goods. This includes quality, originality, customer benefit;
  • The use of production capacity in such a mode that it can ensure the supply of the required volume of goods, but also does not stand idle;
  • Promotion of services / goods. - in the media, rental of advertising banners on the streets of the city, distribution of booklets, polls;
  • Appropriate use of available funds. They need to be spent only on the most basic and competently select contractors, suppliers who offer low price and high quality;
  • Seek help from independent professionals who will help identify the shortcomings of the enterprise and suggest how best to manage capital.

What can affect the investment climate of the enterprise

When organizing the inflow of funds into fixed capital, it is necessary to take into account the fact that its further development depends not only on the activities of the company. There are also external events that can affect the formation of an enterprise in the market.

Outside the company, the impact is exerted by:

  • Current exchange rate economic policy states - support for small and medium-sized businesses, the fight against monopoly, corruption;
  • Deflator index - the general level of prices for all goods in the country;
  • Tax rates - their increase makes many go into the shadow business, in which few people dare to invest;
  • Social development in the country - the poorer the population, the less demand;
  • The level of investment risk in the country - for last years investment in Russia's fixed capital has declined significantly, although there is potential.

What hinders investment in the fixed capital of the enterprise

For some reason, not all business owners, especially start-ups, can invest in fixed assets.

These deterrents for the company include:

  • Crisis phenomenon in the economy;
  • Fear of losing everything;
  • Small amount of savings;
  • Difficult procedure for obtaining a loan for the development of the company;
  • High interest on borrowed funds;
  • Low demand for manufactured goods;
  • Low income from investments in fixed capital of small firms;
  • Gaps in the laws of the country;
  • Old equipment or low production capacity.

The investor must understand that the more he invests in fixed capital, the more he will receive in the future profit from the operation of the enterprise. The first period after the injection of money into production may be unprofitable for the company, but after a while you will return the invested funds and begin to receive income.

Without investing your own money in the enterprise, including in fixed capital, you will not be able to put the company on its feet and make a profit from its activities. Only the presence of initial investments will help to get the fruits of their labors.

Sources of investment in fixed assets

The development of your own business by increasing the amount of fixed capital guarantees the success of a competent leader. Each entrepreneur has several options to organize the investment process.

There are two types of investments:

  • Own;
  • Attracted.

The structure of investments in fixed assets using own funds includes:

  • received profit;
  • Depreciation deductions.

These sources are in every company and are quite suitable for the purpose of investing in fixed capital. But here there is a risk of losing one's own assets with an illiterate approach of the manager.

The share of attracted investments in fixed assets is considered less risky and more attractive for the enterprise:

  • Funds from the country's budget - and other financial assistance from the region;
  • Issuance of own securities - bonds and shares contribute to attracting additional funds;
  • The help of a third-party investor is the most convenient option investments. If you manage to position your project correctly, and the investor wants to invest their money, you will not lose anything in any case, even with a low result of the transaction. The investor can be either an individual or another company with Russian roots, and often foreign investments in fixed assets can be made;
  • Loans from banks and other companies. Currently, this is the most common type of investment.

Investment policy of the firm

In order for investments to bring money, it is necessary to engage in their planning and calculation, that is, to conduct an investment policy. It affects all ways of attracting and investing the firm's assets. The very first place in it is given to investments in fixed assets. It is the foundation of business development and gives a start to the development of the entire enterprise.

When developing an investment policy, it is necessary to calculate possible failures in production, breakdowns or accidents. For these purposes, it is also necessary to allocate funds through investment.

In general, the fixed investment index (a measure of policy effectiveness) affects:

  • Fixed and current assets;
  • Reserve funds and the amount of savings;
  • Equipment upgrade;
  • Decision-making and their implementation on planned projects;
  • Distribution of income received for investment purposes;
  • Search for sources of funds for investments;
  • Spheres of investment;
  • Accounting for expenses and profits, the ratio of indicators;
  • Control over tax deductions;
  • Further reinvestment of assets.

Fixed Capital Investment Strategies

An important factor in the existence of the company is the presence of a development strategy. The further functioning of the enterprise will depend on it. The strategy determines the direction of investment and sets the pace for further use of assets.

When accounting for investments in fixed capital, the following decisions are made related to the implementation of the strategy:

  • Development of a company's plan for investing in fixed capital;
  • Structuring the company's budget;
  • Assessment of the influence of the microclimate of the company and the economic situation in the country on the growth of fixed capital;
  • Planning the volume and niche of investment;
  • Selection of sources for raising funds.

Fixed capital and its accumulation in the course of the life of the company allows you to implement the strategy in the right direction through investment. If the manager can increase the fixed capital in a relatively short period, then he will definitely increase the pace of production and follow the planned strategy.

How to attract an investor

The use of investments in fixed capital with the help of only own funds is inefficient and takes a lot of time. For these purposes, it is better who wants to promote your business and benefit from it after a certain period.

Such a person who wants to invest in the fixed capital of the firm will require for consideration:

  • Business plan;
  • investment agreement.

Do not expect that even with the long life of your company, the investor will immediately invest in your assets. Such people also think about their benefits, which they will receive during the implementation of the project. You must present the developed plan in such a way that the investor has no doubts about its profitability.

In this case, a competent drafting of the contract is necessary. It specifies all the rights and obligations of the parties to the transaction. If you miss a moment, you can remain in debt to the investor.

It is important to provide for such items that directly say that if the project turns out to be unprofitable, you will not pay the investor for it. The main thing is to correctly make all the calculations at the planning stage so that the investment really bears fruit.

To interest a potential investor, you need to tell in detail what benefits he will personally receive from participating in your project. Optionally, you can come up with special conditions for such a person at the end of the project. For example, he can receive a monthly income from your profits or become a co-owner of the business.

Development of an investment plan

The planning stage for further investment of fixed capital is the most important step towards the implementation of the project. A business plan is drawn up by specialists if it is prepared for big company. If you have a small business and you plan to raise funds from the state budget, you can write a business plan yourself.

The assessment of investments in fixed assets is carried out according to the following points, which should be indicated when planning investments:

  • The purpose of the investment and its justification - what benefits will the invested assets bring;
  • The amount required for the implementation of the project in general and for each individual direction. Calculation and forecasting of indicators of investment costs in fixed assets;
  • The period required to achieve the goal;
  • The time it will take to return the invested funds;
  • The profit that the enterprise and the investor can receive at the end of the project.

Investors are people who have large assets and want to increase them. In order to attract such a person to your business, you will need to make every effort. The development of your company and the formation of you as an effective leader will depend on your efforts.

  • Contact intermediaries who are looking for investors. They offer their services for a fee, but also have a broad investor base;
  • alone or with the help of professionals;
  • Separately designate special favorable conditions for the investor;
  • If you have a large firm, then you can hold all kinds of seminars or events aimed at wealthy segments of the population. The latter may show interest in your company;
  • Develop a quality management structure for your enterprise. Inside the company there must be order at all times. It contributes to the faster progress of business and the conclusion of profitable deals;
  • Make as many business contacts as possible, meet new people and attend various seminars of other companies - here you can find a potential investor.

Investments in fixed capital are determined by investments for a long time period, the purpose of which is to make a profit. They can be expressed in the form of any operation aimed at managing the resources of a business entity to increase real capital. Financial investments of this nature may be limited in time, but the allocated period of their use should be sufficient to obtain the planned results. Modernization of labor results or increase in production volumes can be facilitated not only by cash, but also securities, rights to property and technology.

Investments in fixed assets

concept

The property of a business entity, expressed in a certain value dimension, is identified as fixed capital. It is formed by investments in the enterprise at the expense of the acquired values ​​necessary to ensure production and profit. In fixed capital assets that have the nature of tangible and intangible. These include movable and immovable property, equipment, land, assets, project investments, counterparty debts, grants and permits.

Financial investments used for purchases and for the formation or expansion of fixed assets are defined as fixed capital investments. What is it, and what opportunities do they reveal?

Additional business financing provides an opportunity to upgrade equipment, acquire movable and immovable property, necessary inventory, tools, carry out construction and repair work. Externally, the investment process looks like a transfer of rights to the values ​​of one subject to another or the result of financing one enterprise of another cell of society.

To ensure the effectiveness of the investment, it is necessary to choose the right source of financing and objectively evaluate the growth of investment, which can only be ensured with complete and competent separate accounting by industry and economic sector. The effectiveness of the contribution depends on the amount of investment in fixed assets and on the rational use of values.

The role of investment

The purpose of any business entity is to make a profit.

For its implementation, the company must be competitive. This status can be achieved by using innovative technologies in production, affecting the qualitative and quantitative characteristics of the results of labor.

What is capital investment

Increasing profitability and achieving an advantage over competitors is facilitated by the creation of an unusual product that is clearly different from other proposals. The introduction of any production innovation requires additional funding. With its help, you can improve new technologies, develop and put into production New Product, which will ensure the commercial efficiency of the subject, its solvency and partnership attractiveness.

Before studying such a concept as investment in fixed capital, it is necessary to consider in more detail the definition of the term "fixed capital".

Definition

Fixed capital is represented by the property of a business entity in monetary terms. Its structure includes material values in the form of real estate and equipment, land and transport, financial assets in the form of securities, counterparty debt and investments. Intangible assets (licenses, patents and grants) are also included in the fixed capital.

Based on the foregoing, it should be noted that investments in fixed assets are financial investments that contribute to purchases, as well as the creation and subsequent expansion of the organization's fixed assets. As a result of this attraction of additional funds, it becomes possible to build new facilities, repair and upgrade equipment, or purchase new vehicles, inventory or essential tool. Also, a sufficient amount of investment in fixed capital allows you to purchase real estate, carry out other actions that contribute to the development of a business entity.

The role of investment

In order to take a high competitive position in a particular market, any enterprise seeks to improve own technologies to improve its own commercial efficiency and solvency.

In the implementation of any production activities resources are used. Ultimately, this consumption creates finished products. The consumed resources are monetary, tangible and intangible assets that are simply necessary for the functioning of a business entity. Therefore, it is investments in fixed assets that are the main driving force behind the growth of production volumes and its economic viability.

Also, attracting additional capital contributes to finer and more flexible regulation of prices for finished products, an increase in the level of profitability and structuring of the production process itself.

Sources of investment in fixed assets

As noted above, investments are the main stimulating force for the development of any enterprise. However, it (strength) may require additional funding.

The structure of investments in fixed assets is represented by equity and borrowed funds. So, it is customary to attribute profit and depreciation to the sources of creating own funds. Investments in fixed assets are financed through bank loans, loans from other business entities, budgetary and non-budgetary funds, as well as foreign investments.

Each business entity keeps records of investments with the definition of factors affecting their performance. In addition to the above sources of these investments, it is also necessary to single out such as the issue of shares of companies.

In this case, one should not forget about charity, which is of no small importance in the structure of investments. It is necessary to take into account the fact that any monetary contributions can be allocated both by joint-stock companies or holding companies, but also in whole groups industrial funds. These deposits have an irrevocable principle and serve as the most promising source of financial development for both an individual company and the economy as a whole.

The result of attracting investments

The main indicator of the effectiveness of this area economic activity is the index of investments in fixed capital, showing the level of success of the functioning of an economic entity.

Factors influencing the attraction of additional finance

The following factors have a significant impact on the level of return on these investments:

  • competitiveness of goods or finished products of a business entity;
  • efficiency of operation of the production facilities of the enterprise, as well as the level of their workload and rationality of use;
  • efficiency of professional and high-quality implementation of investment projects at the enterprise;
  • rational use of material, labor and financial resources of the organization.

Efficiency of investment in fixed capital on state level depends on:

  • economic policy of the state;
  • development of the tax system;
  • social environment;
  • real investment risks;
  • level of investment potential.

Own investments in Russia

Analyzing the statistical material for the past years, we can say with confidence that investments in Russia's fixed capital have a constant structure. Yes, the largest specific gravity such investments are directed to the construction of buildings and structures. In second place are investments in the basic tools of production in the form of equipment, machinery and equipment. Vehicle. And, finally, in third place are additional funds aimed at developing the housing stock of the Russian Federation.

Foreign investment

Currently, Russia is quite successfully cooperating with various countries. The level of its investment attractiveness is quite high.

For example, cooperation with France consists in attracting investments not in the extractive (raw materials), but in the processing industries.

US and UK investments are quite successfully used in titanium production, design and development of civil aviation.

However, considering the events of 2014 (the application of sanctions against the Russian Federation), the following should be noted: last year, the volume of foreign investment decreased significantly (by as much as 70%). And this despite the fact that in 2013 the Russian Federation this indicator ranked third after China and the United States. Now it's not even in the top ten.

A significant decrease in the level of investment is associated with the conclusion in 2013 of the deal between Rosneft and the British company British Petroleum.

Thus, in 2014, China is in first place in terms of direct investment, Hong Kong is in second place, and the United States is in third place.

Conclusion

Summing up the material presented in this article, it should be noted that investments in fixed assets are a fairly effective resource for the development of both an individual business entity and the state economy as a whole. Therefore, appropriate measures should be taken both at the country level and at the enterprise level to attract additional funds.